Business rates: the implications for farmers in England
Please note that this guidance is intended to be used for general information purposes only, is not intended to be a definitive guide to the law and cannot be a substitute for independent advice. NFU members can obtain free initial legal and professional advice from NFU CallFirst on 0370 845 8458.
This business guide provides a summary of business rates, and how they can affect farmers and growers with properties in England.
There are many ways in which an agricultural business may incur business rates liability which fall outside the scope of this guide and therefore advice should always be sought as early as possible from a specialist ratings surveyor. A referral can be made by contacting NFU CallFirst on 0370 845 8458.
For information on business rates for properties in Wales, please see our Business Guide 054W “Business Rates: the implications for farmers in Wales” available at: https://www.nfuonline.com/member-resources/business-rates-the-implications-for-farmers-in-wales/.
IMPORTANT COMING CHANGES
Changes to ratepayer reporting duties have been introduced under the Non-Domestic Rating Act 2023 on a phased basis.
Presently there is no legal duty on business rate-payers to notify the VOA (Valuation Office Agency) of anything on their property that would be liable for business rates or changes to their property that would have an impact on the property’s rateable value and thus on the business rate bill. From 1 April 2026 two new reporting duties will be phased in and formally activated and mandated by 1 April 2029.
We are awaiting details of the roll out and advise that you regularly check our online member briefings and updates.